March 5, 2020

Securities and Exchange Commission

450 5th Street, N.W.

Washington, D.C. 20549-1004

Attention: Filing Desk, Mail Stop 1-4

Good afternoon:

We herewith transmit to the Securities and Exchange Commission for filing via

EDGAR, the Form 10-K Report for Protective Insurance Corporation for the fiscal year ended

December 31, 2019.

Should you have any questions, please contact me at (317) 429-2554.

Sincerely,

/s/ John R. Barnett

Chief Financial Officer